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The DGT responds that services rendered by an insurance agent to a limited company may be considered economic activity income if both the company's and the partner's activities fall within Section Two of the Income Tax Act and the partner is registered under the self-employed or mutualism regime.
Cuestión planteada Se consulta la tributación que corresponderá al consultante en el Impuesto sobre la Renta de las Personas Físicas por los servicios prestados a la sociedad.
Para que los servicios prestados por un socio a su sociedad profesional sean rendimientos de actividad económica, la actividad debe estar incluida en la Sección Segunda de las Tarifas del IAE tanto para la entidad como para el socio. Además, el socio debe estar dado de alta en el régimen especial de la Seguridad Social de trabajadores por cuenta propia o en una mutualidad alternativa. Si no se cumplen estos requisitos, las retribuciones tendrán la naturaleza de rendimientos del trabajo personal. En el caso de la agencia de seguros, se cumple el requisito de actividad en los socios si estos desarrollan materialmente las tareas profesionales que constituyen el objeto de la entidad.
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